图知企税｜跨地区经营汇总纳税企业年度申报表有变化啦

Core Viewpoint - The article discusses the changes in the corporate income tax annual reconciliation process for 2024, highlighting the new reporting forms and calculation methods introduced by the tax authorities to facilitate compliance for businesses [3][11]. Summary by Sections Changes in Tax Reporting Forms - The State Taxation Administration has revised the "Annual Tax Reconciliation Form for Enterprises with Cross-Regional Operations" (A109000) and the "Income Tax Distribution Form for Consolidated Taxation Branches" (A109010) [4][11]. - The calculation method for tax allocation has shifted from "incremental full calculation" to a new approach where the annual taxable amount is first allocated before deducting pre-paid taxes [4][5]. Optimization of Tax Calculation Methods - The new calculation method requires enterprises to first allocate the total annual taxable amount, then deduct the pre-paid taxes to determine the amount to be refunded or paid [6][11]. - The revised forms now include additional lines for actual taxable amounts and specific allocations for both the main and branch institutions, enhancing clarity and accuracy in reporting [6][10]. Example of New Calculation Method - An example illustrates the new calculation process for a company with branches in different provinces, showing how the allocation percentages affect the final tax amounts due or refundable [7][9]. - The new method allows for a more precise calculation of tax obligations, ensuring that businesses can accurately report and reconcile their tax liabilities [8][9]. Key Changes in Reporting Structure - The new forms have been designed to improve the clarity of tax obligations, with specific sections for actual taxable amounts and allocations for both main and branch offices [6][10]. - The adjustments aim to streamline the reporting process and reduce errors in tax calculations, ultimately benefiting businesses during the annual reconciliation [11].